Removal of inward-supplies filing obligation: amendment deletes reference to section 38 and its reporting requirement. The amendment removes the words ", the details of inward supplies under section 38" from sub section (2) of section 48, eliminating a cross reference that ... Summary
Removal of inward-supplies filing obligation: amendment deletes reference to section 38 and its reporting requirement.
The amendment removes the words ", the details of inward supplies under section 38" from sub section (2) of section 48, eliminating a cross reference that had treated furnishing inward supply details under section 38 as part of the return obligations under section 48(2), and thereby removing an inapplicable reporting requirement.
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